2014 (7) TMI 184

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....y Commissioner (A.R.) PER : Ashok Jindal The appellant is in appeal against the impugned order for confiscation of the impugned goods and consequently for levy of redemption fine and penalty on them. 2. Brief facts of the case are that the appellant being a merchant exporter procured 10,000 bags of sugar for exportation. The said consignment was manufactured and supplied by Nagar Taluka S....

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....earned Advocate appearing on behalf of the appellant submits that this is a 2 nd round of litigation. In the earlier round, this Tribunal has remanded the matter back to the adjudicating authority for reconsideration of the submission of the appellant and thereafter pass an order in accordance with law. In the remand proceedings also, without holding how Section 113 (k) of the Customs Act, 1962, h....

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....nbsp;   "113 Confiscation of goods attempted to be improperly exported, etc - The following export  goods shall be liable to confiscation :-     (k) any goods cleared for exportation which are not loaded for exportation on account of any wilful act, negligence or default of the exporter, his agent or employee, or which after having been loaded for exportation are u....